PRAVEEN GARG, S/O SHRI HARISH CHAND GARG vs. INCOME TAX OFFICER WARDS 1(1)

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CW/12563/2024HC RajasthanRJHC02064596202424 March 2025Author: AVNEESH JHINGAN,MANEESH SHARMA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petitions as not pressed. The court granted the petitioner the liberty to approach the Income Tax Department for the supply of reasons and the material relied upon, as sought by the petitioner. The court noted that if the petitioner approached the department for this information, it would be considered in accordance with law expeditiously. The reasoning for this decision was based on the petitioner's voluntary withdrawal of the petitions and the liberty granted to pursue the matter with the department. The ratio decidendi is that a petitioner can withdraw a writ petition with liberty to approach the concerned authority for information, especially when relying on a Supreme Court precedent for such a course of action. All pending applications were also disposed of.

What were the facts?

The petitioner, Praveen Garg, filed three Civil Writ Petitions (Nos. 12563/2024, 12556/2024, and 12566/2024) before the Rajasthan High Court, Jaipur Bench. The respondent in all petitions was the Income Tax Officer, Wards 1(1), Alwar. The petitions challenged certain orders or actions of the Income Tax Department. The specific assessment years and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not explicitly detailed in the provided judgment excerpt. The procedural history indicates that the matter reached the High Court for adjudication.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to press his writ petitions. The petitioner, represented by Mr. Gunjan Pathak and Mr. Kanishk Singhal, after arguing at some length, decided not to press the petitions. The petitioner sought liberty to approach the department for the supply of reasons and the material relied upon. The respondent, represented by Mr. Anuroop Singhi, Mr. N.S. Bhati, and Mr. Aditya Khandelwal, was present. The petitioner's decision to withdraw the petitions was made in light of the Supreme Court's decision in Gkn Driveshafts (India) Ltd. vs. Income Tax Officer And Ors. reported in 259 ITR Page 19. No specific legal questions were framed or debated as the petitions were not pressed on merits.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:13220-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12563/2024 Praveen Garg, S/o Shri Harish Chand Garg, Aged About 50 Years, R/o Plot No. 51, Basant Vihar, Alwar- 301001, Rajasthan, India. ----Petitioner Versus Income Tax Officer Wards 1(1), Alwar, Income Tax Office, C R Building, Motidoongri Road, Alwar, Rajasthan- 301001 ----Respondent Connected With D.B. Civil Writ Petition No. 12556/2024 Praveen Garg S/o Harish Chand Garg, Aged About 50 Years, R/o Plot No. 51, Basant Vihar, Alwar - 301001, Rajasthan, India. ----Petitioner Versus Income Tax Officer, Wards 1(1), Alwar, Income Tax Office, Cr Building, Moti Doongri Road, Alwar, Rajasthan-301001 ----Respondent D.B. Civil Writ Petition No. 12566/2024 Praveen Garg S/o Shri Harish Chand Garg, Aged About 50 Years, R/o Plot No. 51, Basant Vihar, Alwar 301001, Rajasthan, India. ----Petitioner Versus Income Tax Officer Wards 1(1), Alwar, Income Tax Office, C R Building, Moti Doongri Road, Alwar, Rajasthan- 301001. ----Respondent For Petitioner(s) : Mr.Gunjan Pathak with Mr.Kanishk Singhal For Respondent(s) : Mr.Anuroop Singhi with Mr.N.S.Bhati & Mr.Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA [2025:RJ-JP:13220-DB] (2 of 2) [CW-12563/2024]

Order 24/03/2025

1.

Monika/62-64

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